It is the end of Kencos' fiscal year (12-31-XX). You have been given the following information to help you make the year end adjustments: a. On 8-1-18 Kenco purchase a one year insurance policy for a total cost of $24,000. The bookkeeper made an entry on 8-1 to debit pre- paid insurance expense. and credit cash. No other entries have been made to the insurance accounts. b. On 9-1-XX Kenco entered into a contract to provide maintenance service to Jimco Inc. for $500,000. Jimco Inc. pre-paid $50,000 on 9-1 and the bookkeeper for Kenco debited Cash and credited Un-earned Revenue. On 12-31-XX 30% of the maintenance work had been completed. No other entries had been made in the accounting system since 9-1-XX. c. Kenco rented excess office space to a client on 12-15-XX. The renter paid $3,500 for one months rent in advance as a pre-payment. Kencos' bookkeeper debited cash and credited pre-paid rent on 12-15-XX. d. The depreciation on equipment amounted to $25,000 for the year; no entry had been recorded to recogniz